The Spanish National Court ruled that the reduced 10% VAT rate for home repairs does not apply when the recipient of the services is an insurance company, not the homeowners themselves. The court concluded that the services provided by the repair company to insurance firms included additional relevant services beyond simple repairs. This decision upheld the application of the standard VAT rate to services rendered to insurance companies. (Word count: 76)
Source: audiconsultores-etlglobal.com
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